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Corporation Tax Act Supplementary Provisions, Article 23Delegation to Cabinet Order第二十三条（政令への委任）

Financial Instruments and Exchange Act Supplementary Provisions, Article 14Delegation to Cabinet Order第十四条（政令への委任）

Act on Special Measures Concerning Taxation Article 41-4-2Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income of Specified Partners, etc.第四十一条の四の二（特定組合員等の不動産所得に係る損益通算等の特例）

paragraph (3)
前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

Residential Basic Book Act Supplementary Provisions, Article 32Delegation to Cabinet Order第三十二条（政令への委任）

Income Tax Act Supplementary Provisions, Article 169Delegation to Cabinet Order第百六十九条（政令への委任）

Corporation Tax Act Supplementary Provisions, Article 41Delegation to Cabinet Order第四十一条（政令への委任）

Financial Instruments and Exchange Act Supplementary Provisions, Article 26Delegation to Cabinet Order第二十六条（政令への委任）

Health Insurance Act Supplementary Provisions, Article 19Delegation of Other Transitional Measures to Cabinet Order第十九条（その他の経過措置の政令への委任）

Medical Care Act Supplementary Provisions, Article 28Delegation of Other Transitional Measures to Cabinet Order第二十八条（その他の経過措置の政令への委任）

Act on Special Measures Concerning Taxation Article 41-14Special Provisions on Taxation on Miscellaneous Income, etc. from Futures Transactions第四十一条の十四（先物取引に係る雑所得等の課税の特例）

paragraph (3)
前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

Residential Basic Book Act Supplementary Provisions, Article 6Delegation to Cabinet Order第六条（政令への委任）

Income Tax Act Supplementary Provisions, Article 18Delegation to Cabinet Order第十八条（政令への委任）

Corporation Tax Act Supplementary Provisions, Article 35Delegation to Cabinet Order第三十五条（政令への委任）

Financial Instruments and Exchange Act Supplementary Provisions, Article 9Delegation to Cabinet Order第九条（政令への委任）

Act on Special Measures Concerning Taxation Article 44-6Special Depreciation of Equipment for Advancing Recycling Businesses, etc.第四十四条の六（再資源化事業等高度化設備の特別償却）

paragraph (3)
前項に定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。
Beyond what is prescribed in the preceding paragraph, Cabinet Order provides for the necessary particulars concerning the application of the provisions of paragraph (1).

Health Insurance Act Supplementary Provisions, Article 15Delegation of Other Transitional Measures to Cabinet Order第十五条（その他の経過措置の政令への委任）

Medical Care Act Supplementary Provisions, Article 49Delegation of Other Transitional Measures to Cabinet Order第四十九条（その他の経過措置の政令への委任）

Act on Special Measures Concerning Taxation Article 59Special Deduction of New Mineral Deposit Exploration Expenses or Overseas New Mineral Deposit Exploration Expenses第五十九条（新鉱床探鉱費又は海外新鉱床探鉱費の特別控除）

paragraph (1), item (iii)
当該事業年度の所得の金額として政令で定めるところにより計算した金額
the amount calculated, as specified by Cabinet Order, as the amount of income for that business year.

Residential Basic Book Act Supplementary Provisions, Article 29Delegation to Cabinet Order第二十九条（政令への委任）

Income Tax Act Supplementary Provisions, Article 26Delegation to Cabinet Order第二十六条（政令への委任）